While our tax system is based on self-assessment and reporting, compliance with tax laws is mandatory.
At first, the income tax was incrementally expanded by the Congress of the United States, and then inflation automatically raised most persons into tax brackets formerly reserved for the wealthy until income tax brackets were adjusted for inflation.
Constitutional Amendments – Amendment 16 – “Income Taxes” Amendment Sixteen to the Constitution was ratified on February 3, 1913. It grants Congress the authority to issue an income tax without having to determine it based on population.